CLA-2-72:OT:RR:NC:N1:117
Donald S. Stein
Greenberg Traurig, LLP
2101 L Street N.W.
Washington, DC 20037
RE: The tariff classification of stainless steel flat-rolled products from China, Ukraine or Slovenia
Dear Mr. Stein:
In your letter dated November 16, 2020, you requested a tariff classification ruling.
The products under consideration are 4 varieties of stainless steel flat-rolled goods which differ in size and chemistry. You indicate this merchandise is hot-rolled from ingots, and subsequently annealed, but will not undergo any further processing prior to importation. Ultimately, this steel will be processed into tools, dies and molds.
According to your submission, the subject products are in cut lengths and categorized as either plate or sheet. Each of the plates measures 700 mm in width. The Grade 440C plates will have a thickness of 25.4 mm and the Grade 420 ESR plates a thickness of 9.9 mm. Likewise, each of the sheets will measure 600 mm in width. The Grade 440C sheets will have a thickness of 2.5 mm and the Grade 420 ESR sheets a thickness of 4.5 mm.
The applicable subheading for the Grade 440C plates will be 7219.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than hot-rolled, not in coils: Of a thickness exceeding 10 mm. Other: Of a width not exceeding 1575 mm. The rate of duty will be free.
The applicable subheading for the Grade 420 ESR plates will be 7219.22.0070, HTSUS, which provides for Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than hot-rolled, not in coils: Of a thickness of 4.75 mm or more but not exceeding 10 mm: Other: Other: Of a width not exceeding 1575 mm. The rate of duty will be free.
The applicable subheading for the Grade 440C sheets will be 7219.24.0060, HTSUS, which provides for Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than hot-rolled, not in coils: Of a thickness of less than 3 mm: Other. The rate of duty will be free.
The applicable subheading for the Grade 420 ESR sheets will be 7219.23.0060, HTSUS, which provides for Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than hot-rolled, not in coils: Of a thickness of 3 mm or more but less than 4.75 mm: Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheadings 7219.21.0020, 7219.22.0070, 7219.23.0060 and 7219.24.0060, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 7219.21.0020, 7219.22.0070, 7219.23.0060 and 7219.24.0060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Please note that the sheets and plates in question, when imported from Ukraine or Slovenia, will be subject to the 232 Trade Remedy. However, when these bars are imported from China, they will be subject to both the 232 and 301 Trade Remedies.
The stainless steel sheets in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division